2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:287.527 - Political organizations

§287.527. Political organizations

A. A political organization as defined under federal law shall be subject to taxation under this Part as provided in this Section.

B. A political organization shall be taxed under this Part on its Louisiana taxable income.

C. For purposes of this Section:

(1) "Net income" means political organization taxable income determined in accordance with federal law applicable to political organizations.

(2) "Gross income" and "deductions from gross income" have the same meaning herein as in federal law pertaining to political organizations.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.

Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.